Chapter 346E

Nursing Facility Tax

[CHAPTER 346E]

NURSING FACILITY TAX

Section

346E-1 Definitions

346E-2 Imposition of tax and rates

346E-3 Return and payments; penalties

346E-4 Withholding

346E-5 Annual return

346E-6 Assessment of tax upon failure to make return;

limitation period; exceptions; extension by agreement

346E-7 Overpayment; refunds

346E-8 Appeals

346E-9 Records to be kept; examination; penalties

346E-10 Disclosure of returns unlawful; destruction of returns

346E-11 Collection by suit; injunction

346E-12 Application of taxes

346E-13 Administration and enforcement; rules

346E-14 Taxes; allowable reimbursement costs

346E-15 Repealed

346E-16 Evasion of tax, etc.; penalties

Note

Effect and application. L 1993, c 315, §8; L 1994, c 230, §§2, 4; L 1995, c 176, §2.

Chapter heading amended by L 1994, c 230, §1.